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dc.contributor.authorAmbrożej, Elżbieta A.-
dc.date.accessioned2018-09-27T12:00:43Z-
dc.date.available2018-09-27T12:00:43Z-
dc.date.issued2018-
dc.identifier.citationOptimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 549-562pl
dc.identifier.isbn978–83–65696–08–3-
dc.identifier.urihttp://hdl.handle.net/11320/6960-
dc.description.abstractThis article is related to the function of tax advisory in Poland, which is to protect the public interest and the taxpayer’s interest. The article shows that it is not possible to clearly define the scope of this function (the purpose of tax advisory), which results from the character of the concepts of “public interest” and “taxpayer interest”, which are general clauses. However, the article presents the values recognized in doctrine and judicature that fall within these clauses and are subject to protection. The main aim of the article is an attempt to prove that the current legal model of tax advisory in Poland poses threats both to the taxpayer’s interest and public interest, in particular by an improper shape of the principles of tax advising as well as the ones of acquiring the right to exercise it. The research used a dogmatic-legal research method and analysis of the jurisprudence of the Constitutional Tribunal and the judiciary, mainly administrative.pl
dc.language.isoenpl
dc.publisherTemida 2pl
dc.subjectTax advisorypl
dc.subjectpublic interestpl
dc.subjecttaxpayer’s interestpl
dc.subjectprotection of public interestpl
dc.subjectprotection of the taxpayer’s interestpl
dc.titleProtection of the Public Interest and the Taxpayer’s Interest as the Goal of Tax Advisory in Polandpl
dc.typeBook chapterpl
dc.identifier.doi10.15290/oolscprepi.2018.40-
dc.description.Emailelzbieta.ambrozej@gmail.compl
dc.description.BiographicalnoteDoctor of Law, Department of Finance and Accounting, College of Finance and Management in Bialystok, Poland. The author specializes in tax law and tax advisory. The author of numerous articles related to tax law and tax consulting. A member of the Center for Information and Organization of Public Finance Research and Tax Law of the Countries of Central and Eastern Europe.pl
dc.description.AffiliationCollege of Finance and Management in Bialystokpl
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dc.description.referencesModzelewski, W.: Ordynacja podatkowa w pytaniach i odpowiedziach, Tom I (Tax Ordinance Act, questions and answers), Warszawa: Instytut Studiów Podatkowych Modzelewscy i Wspólnicy, 1997.pl
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dc.description.referencesWieloński, M.: Realizacja interesu publicznego w prawie zamówień publicznych (Realization of public interest in public procurement law), Warszawa: Wydział Dziennikarstwa i Nauk Politycznych Uniwersytet Warszawski, 2012.pl
dc.description.referencesWilczyńska, A.: Interes publiczny w prawie stanowionym i orzecznictwie Trybunału Konstytucyjnego (Public interest in the law and case law of the Constitutional Tribunal), Przegląd Prawa Handlowego (The Commercial Law Review) no. 6 (2009).pl
dc.description.referencesZdebel, M.: Przesłanki umorzenia zaległości podatkowych należnych gminom (Premises for the write-off of tax arrears payable to municipalities), Annales Universitatis Mariae Curie-Skłodowska, Sectio H, no. 3 (2012).pl
dc.description.referencesZimmermann, J.: Przepisy ogólne prawa administracyjnego i definiowanie pojęć (General regulations of administrative law and defining concepts), Ruch Prawniczy, Ekonomiczny i Socjologiczny (Legal, Economical and Sociological Movement) no. 2 (2009).pl
dc.description.referencesŻurawik, A.: „Interes publiczny”, „interes społeczny”, i „interes społecznie uzasadniony”. Próba dookreślenia pojęć (“Public interest’, “social interest” and “interest socially justified”. An attempt to define the concepts), Ruch Prawniczy, Ekonomiczny i Socjologiczny (Legal, Economical and Sociological Movement) no. 2 (2013).pl
dc.description.referencesInternet Dictionary of Polish Language, Polish Scientific Publisher. www.sjp.pwn.plpl
dc.description.referencesPL: Constitution of Republic of Poland of 2 April 1997, as amended.pl
dc.description.referencesPL: Tax Ordinance Act of 29 August 1997, as amended.pl
dc.description.referencesPL: Tax Advisory Act of 5 July 1996, as amended.pl
dc.description.referencesPL: Act of 9 May 2014, as amended on Facilitating Access to Certain Regulated Professions.pl
dc.description.referencesPL: Constitutional Court: K.37/00.pl
dc.description.referencesPL: Constitutional Court: K.28/01.pl
dc.description.referencesPL: Constitutional Court: SK.49/06.pl
dc.description.referencesPL: Constitutional Court: P.43/07.pl
dc.description.referencesPL: Constitutional Court: K.1/12.pl
dc.description.referencesPL: Supreme Court: III ARN 33/93.pl
dc.description.referencesPL: Supreme Administrative Court: SA/Sz 850/98.pl
dc.description.referencesPL: Supreme Administrative Court: III SA 830/00.pl
dc.description.referencesPL: Supreme Administrative Court: I FSK 31/08.pl
dc.description.referencesPL: Supreme Administrative Court: II FSK1610/13.pl
dc.description.referencesPL: Supreme Administrative Court: II FSK 3139/13.pl
dc.description.referencesPL: District Administrative Court: I SA/Wr 735/02.pl
dc.description.referencesPL: District Administrative Court: III SA 2919/03.pl
dc.description.referencesPL: Accounting Act of 29 September 1994, as amended.pl
dc.description.firstpage549pl
dc.description.lastpage562pl
dc.identifier.citation2Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvanpl
dc.conferenceXVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017pl
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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